Changing from a Trust to a Scottish Charitable Incorporated Organisation

You may decide that it works for your organisation to change your structure.

There is currently no process to change a Trust into a SCIO. Instead, you will have to set up a brand new SCIO and register it with OSCR, transfer all assets etc over to the new SCIO and then close the current charity down.

You will need to follow your existing constitution on making changes to your charity and consult your members. This is a basic guide to the steps to take to change to a SCIO:

Step 1. Apply to OSCR to register a new SCIO. The SCIO’s name must be different to that of the existing charity as OSCR cannot enter two charities with the same name on the Charity Register. ‘SCIO’ or ‘2022’ can simply be added to the existing name (which you can revert back to once the existing charity has been dissolved). You might like to make use of the SCVO model constitutions in our guide to setting up a charity.

Step 2. Charitable status awarded. If the SCIO successfully passes the charity test, charitable status will be awarded.

Step 3. Apply for consent to dissolve the exiting charity. Complete and submit the Application for Consent to Wind-up or Dissolve a Charity to OSCR, giving at least 42 days’ notice of the effective date of dissolution (the next AGM or an EGM called for that purpose).

Step 4. Dissolve the existing charity & transfer its assets. Dissolve the existing charity in accordance with its governing document and transfer the assets and liabilities to the new SCIO. Independent legal advice is advisable if contracts or property are involved.

Step 5. Notify OSCR that the existing charity has been dissolved. Within three months of the existing charity being dissolved, complete and return to OSCR the declaration sent when permission to dissolve is granted along with any evidence requested (this might be closing bank statements, final accounts etc.).